Viewing Marketing → Tracking Scripts needs the View tracking scripts permission.
Seeing the list needs Manage tracking scripts (or Manage settings).
Adding, editing, pausing or deleting scripts also needs Custom Code, which only the store owner and admins have. Other staff see the scripts read-only.
Give these only to people you trust: a script can read anything on your storefront pages.
When the module is off, the page shows Module Not Enabled and no custom scripts load on the storefront.
